84‑5 Offshore supplies that are taxable 84‑5 Offshore supplies that are taxable supplies under this Subdivision

84‑5 Offshore supplies that are taxable supplies under this Subdivision

(1) A supply is a taxable supply (except to the extent that it is *GST‑free or *input taxed) if: (a) the supply is for *consideration; and (b) the *recipient of the supply is *registered, or *required to be registered; and (c) the supply is covered by the third column of this table.

<table cellspacing="0" cellpadding="0" style="margin-left:0.25pt; border-collapse:collapse"><thead><tr><td colspan="3" style="width:343.5pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableHeading"><span>Offshore supplies that are taxable supplies under this Subdivision</span></p></td></tr><tr><td style="width:24.4pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableHeading"><span>Item</span></p></td><td style="width:74.25pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableHeading"><span>Topic</span></p></td><td style="width:223.25pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableHeading"><span>These supplies are covered</span><span style="font-style:italic"> …</span></p></td></tr></thead><tbody><tr><td style="width:24.4pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>1</span></p></td><td style="width:74.25pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Intangible supply—general</span></p></td><td style="width:223.25pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>a supply of anything other than goods or </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>real property if:</span></p><p class="Tablea"><span>(a) the supply is </span><span style="font-style:italic">not </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>connected with the indirect tax zone; and</span></p><p class="Tablea"><span>(b) the </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>recipient of the supply satisfies the purpose test in subsection</span><span> </span><span>(1A).</span></p></td></tr><tr><td style="width:24.4pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>2</span></p></td><td style="width:74.25pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Intangible supply—right or option</span></p></td><td style="width:223.25pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>a supply of anything other than goods or </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>real property if:</span></p><p class="Tablea"><span>(a) the supply is </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>connected with the indirect tax zone because of paragraph</span><span> </span><span>9</span><span>‑</span><span>25(5)(c); and</span></p><p class="Tablea"><span>(b) the </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>recipient of the supply satisfies the purpose test in subsection</span><span> </span><span>(1A).</span></p></td></tr><tr><td style="width:24.4pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>3</span></p></td><td style="width:74.25pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Intangible supply—supplier believed recipient was not a consumer</span></p></td><td style="width:223.25pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>a supply of anything other than goods or </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>real property if:</span></p><p class="Tablea"><span>(a) the supply is </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>connected with the indirect tax zone because of paragraph</span><span> </span><span>9</span><span>‑</span><span>25(5)(d); and</span></p><p class="Tablea"><span>(b) under section</span><span> </span><span>84</span><span>‑</span><span>100, the </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>GST law applies in relation to the supplier as if the </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>recipient was not an </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>Australian consumer of the supply; and</span></p><p class="Tablea"><span>(c) the </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>ABN of the recipient, or the other identifying information prescribed under subsection</span><span> </span><span>84</span><span>‑</span><span>100(4) relating to the recipient, has been disclosed to the supplier; and</span></p><p class="Tablea"><span>(d) the recipient has provided to the supplier a declaration or information that indicates that the recipient is </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>registered.</span></p></td></tr><tr><td style="width:24.4pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>4</span></p></td><td style="width:74.25pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Low value goods—general</span></p></td><td style="width:223.25pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>an </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>offshore supply of low value goods if:</span></p><p class="Tablea"><span>(a) the supply is </span><span style="font-style:italic">not</span><span> </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>connected with the indirect tax zone; and</span></p><p class="Tablea"><span>(b) the </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>recipient of the supply satisfies the purpose test in subsection</span><span> </span><span>(1A); and</span></p><p class="Tablea"><span>(c) the importation of the goods is not a </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>taxable importation on which the recipient is liable to pay GST.</span></p></td></tr><tr><td style="width:24.4pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>5</span></p></td><td style="width:74.25pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Low value goods—supplier believed recipient was not a consumer</span></p></td><td style="width:223.25pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>an </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>offshore supply of low value goods if:</span></p><p class="Tablea"><span>(a) the supply is </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>connected with the indirect tax zone solely because of Subdivision</span><span> </span><span>84</span><span>‑</span><span>C; and</span></p><p class="Tablea"><span>(b) under section</span><span> </span><span>84</span><span>‑</span><span>105, the </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>GST law applies in relation to the supplier as if the </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>recipient was not a </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>consumer of the supply; and</span></p><p class="Tablea"><span>(c) the importation of the goods is not a </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>taxable importation on which the recipient is liable to pay GST.</span></p></td></tr></tbody></table>

(1A) The purpose test referred to in items 1, 2 and 4 of the table in subsection (1) is that: (a) the *recipient of the supply acquires the thing supplied solely or partly for the purpose of an *enterprise that the recipient *carries on in the indirect tax zone; and (b) the recipient does not acquire the thing supplied solely for a *creditable purpose. (1B) However, items 3 and 5 of the table in subsection (1) only cover a supply to the extent that it is *connected with the indirect tax zone solely because of: (a) for item 3—paragraph 9‑25(5)(d); or (b) for item 5—Subdivision 84‑C. (2) For the purposes of this section, in determining whether the *recipient is *required to be registered, what would be the *value of such supplies (if they were *taxable supplies) is to be counted towards the recipient’s *GST turnover. (3) This section has effect despite section 9‑5 (which is about what is a taxable supply).